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TaxReply India Pvt Ltd

VNR SEEDS (P.) LTD.
(Authority for Advance Ruling, Chhatisgarh)

Hon'ble Judges:

S. K. BUXY
RAJESH KUMAR SINGH
Pet. Counsel
Manish Karkun
Res. Counsel
Na

Petitioner / Applicant

VNR SEEDS (P.) LTD.

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Chhatisgarh

Date Jun 6, 2018
Order No.

STC/AAR/01/2018

Citation

2018(6) TAXREPLY 100

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ORDER

1. The Applicant M/s VNR Seeds Pvt. Ltd. Raipur, GSTIN 22AACCV0174D1ZW has filed the application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling to keep Input Tax Credit (ITC) of the packaging material till they are into their stock and regarding ITC while transferring goods between their 'own branches. This ruling has been sought by the applicant in the light of section 17 of CGGST Act, 2017 stipulating therein non accumulation of ITC in case of units dealing in non-tax/exempted goods. The aforesaid Advance ruling has also been requested by the applicant as for each such transfer they have to pay GST merely for internal transfer of goods from one branch to another branch for one goods and the same goods in same hands would be liable for multiple tax which will be against the core principles of GST. 2. Facts of the case:- I. The applicant M/s VNR Seeds Pvt. Ltd. Raipur with multiple registrations under GST in various States is invo....

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